REQUIRED: FOR THE VALUATION ASSERTION, IDENTIFY THE RISKIER [THAT IS,LESS RELIABLE] PROCEDURE. BE PREPARED TO EXPLAIN WHY.Procedure AProcedure BWhich [if either] is Riskier?Why?Physically examine inventory of parts for the number of units on handversusexamine inventory for obsolescence.Confirm a bank balance with the bankversusexamine the bank statements provided by the client.Confirm an account balance with a commerical customer at a specified dateversusConfirm an open [unpaid] invoice with a commercial customer